Rzetelność ksiąg podatkowych a kreatywna księgowość w praktyce gospodarczej MSP w ujęciu prawno-karnym
The reliability of tax rolls but the creative accounting in practice economic SMEs in the presentation of criminal law

Summary/Abstract: The conducting business activities is he sign of the realization of civil liberties. From one side protecting principles of the fair competition is setting rules, on the other whereas to care for the equal and just separation of tax obligations, including runnings of appropriate documentation. Purpose of the article is to demonstrate, on the example in frames case study of occurring relations between provisions of the criminal and tax law. In particular in the field of the interest of the author an issue remains for the so-called creative accounting. And so the subject is to find relation between the crime of keeping tax documentation incompatible with the regulations and the possibility of becoming known of the crime from the Art. of 303 Penal Code. For the aggrieved parties both a subject, in which the perpetrator is maintaining documentation in the illegal way, and an entrepreneur cooperating with him can be victim by this crime, as well as.

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